Supreme court: the participant on the simplified tax system cannot refuse the conclusion of the state contract in which the VAT is allocated
The winner of the purchase was a participant in the simplified tax system having Received a draft contract in which VAT was allocated from the price, he repeatedly sent the customer protocols of disagreements with a request to specify the price without tax. The customer did not change anything, and the participant got into the register of unfair suppliers for evasion from the conclusion of the contract.
The courts did not support the participant. If the customer specified the price with VAT, the contract must be concluded on this condition. The participant still retains the right to receive the full amount and is not obliged to pay VAT.
The main thing in this situation is to remember that you can not invoice the customer with VAT. The customer cannot refuse payment if he does not receive such document. The Ministry of Finance noted that it is not required to pay the tax, even if the customer allocates VAT in the payment order.
The Supreme court refused to review the case.
Document: Determination of the Supreme court of the Russian Federation of 23.09.2019 N 306-ES19-15999